GAAP
释义
[财]公认会计准则；
英英释义
GAAP[ ɡæр ]
n.a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures
同义词：generally accepted accounting practices
权威例句
International GAAP Differences: The Impact on Foreign AnalystsAre IFRS-based and US GAAP-based accounting amounts comparable? ☆
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations 1
The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements
Economic Benefits of Adopting IFRS or US-GAAP – Have the Expected Cost of Equity Capital Really Decreased?
Incentives and Penalties Related to Earnings Overstatements That Violate GAAP
1. That is calculated in accordance with US GAAP.
这是计算按照美国公认会计准则。
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2. The cost-plus margin is not allowed under GAAP.
但，成本加成法在美国会计准则中未被允许使用。
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3. The next challenge was my new role as the US GAAP expert.
第二个挑战是我的新角色——美国会计准则专家。
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4. Accounting department workers need to be completely familiar with GAAP.
会计部同仁必须完全熟悉公认会计原则。
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5. How successful has China been in its bid to harmonise its Gaap with IAS?
中国力求将其公认会计准则与国际会计准则相适应有多成功？
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6. GAAP results to GAAP results is provided at the end of this press release.
GAAP计算结果与公认会计原则的结果是提供在本月底发布。
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7. Generally accepted accounting principles (GAAP) guide accountants in their work.
普通公认会计准绳编制指点会计任务。
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8. Ensure finance information accurately recorded and comply with UFRS and the GAAP of China.
确保财务信息记录准确，符合UFRS和中国会计准则规定。
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9. In effect, this has entailed moving its Gaap towards international accounting standards (IAS).
实际上，这样已经带来了将公认会计准则向国际会计准则的靠拢。
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10. In contrast, private companies in the U. S. are not required to comply with public company GAAP.
相比之下，私营企业在美国也不需要符合上市公司一般公认会计原则。
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11. GAAP also provides specific instructions for industries such as oil and insurance. IFRS doesn't.
GAAP还针对石油和保险等行业提供了具体的指导，IFRS则没有这样做。
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12. The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
公认会计原则要求企业采用权责发生制。
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13. U. S. GAAP revenue recognition literature is built on principles that are similar to those in IFRS.
美国GAAP收入确认文学是建立在原则，类似于国际财务报告准则。
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14. The key viewpoints of EVA are that EVA include cost of equity capital, and get EVA by adjusting GAAP.
其核心在于考虑了权益资本的成本，在计算该指标时还需对GAAP进行调整。
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15. One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
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16. The new GAAP gives discretion to managers on how marketable securities are classified, based on managers' intent.
新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。
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17. May himself helped write the fundamental rules of the Generally Accepted Accounting Principles, still known as GAAP.
同时梅本人还帮助编写被称为一般公认会计原则(GAAP)的基本规则。
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18. Non-GAAP profits were $9.72 a share, up from $8.74 in Q2 and $7.64 a year ago, and well ahead of the Street at $8.74.
非通用会计准则下，谷歌每股收益为9.72美元，高于第二季度的8.84美元和去年同期的7.64美元，并且超过了华尔街预期的8.74美元。
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19. That's mainly because U. S. GAAP is stringent about when and how companies recognize revenue generated by software sales.
其主要原因是因为美国会计准则在软件产品销售收入的确认时间和方法上有着严苛的规定。
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20. The total net earnings we show in the table are, of course, identical to the GAAP figures in our audited financial statements.
当然最后加总结算的数字，还是会与会计师出具的财务报表上的盈余数字完全一致。
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21. This theory argues that that non-GAAP earnings of tech companies appear artificially high relative to industries that abide by GAAP.
这种理论认为，科技公司的非gaap利润相对于遵循GAAP的行业人为虚高。
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22. I can almost guarantee that both firms would give up -- or at least downplay -- ENI were they to have more relevant/standardized GAAP rules.
我几乎能肯定，如果有更合适的/标准化的GAAP规定，两家公司定将弃用经济净收益或至少降低经济净收益指标的重要性。
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23. The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
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24. The company also expects non-IFRS (the equivalent of non-GAAP) operating margin to be below the previously expected range of 6%-9% for the quarter.
该公司还预计，非国际会计准则的当季营业利润率将远低于此前预计的6%至9%。
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25. Intel expects the acquisition to be accretive to non-GAAP EPS and free cash flow in the first full year after close, consistent with prior guidance.
英特尔预计，在交易结束后的第一年，此次并购将提高公司的非gaap每股盈利和自由现金流，符合之前的预期。
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26. Intel expects the acquisition to be accretive to non-GAAP EPS and free cash flow in the first full year after close, consistent with prior guidance.
英特尔预计，在交易结束后的第一年，此次并购将提高公司的非gaap每股盈利和自由现金流，符合之前的预期。
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GAAP
